TMI BlogPERMANENT ESTABLISHMENTX X X X Extracts X X X X X X X X Extracts X X X X ..... ) a place of management; ( b ) a branch; ( c ) an office; ( d ) a factory; ( e ) a workshop; ( f ) a sales outlet; ( g ) a warehouse in relation to a person providing storage facilities for others; ( h ) a farm, plantation or other place where agricultural, forestry, plant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod. 4. Notwithstanding the preceding provisions of this Article the term "permanent establishment" - shall be deemed not to include: ( a ) the use of facilities solely for the purpose of storage, or display of goods or merchandise belonging to the enterprise; ( b ) the maintenance of a stock of goods or merchandise belonging to the enterprise solely fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this combination is of a preparatory or auxiliary character. 5 . Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holly or almost wholly for the enterprise itself. 6 . Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng State or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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